Directors' fees taxable only in the contracting state's company residence under DTAA; treaty limits taxation to that state. Directors' fees and similar payments derived by a resident of a Contracting State in his capacity as a member of the board of directors of a company which ... Summary
Directors' fees taxable only in the contracting state's company residence under DTAA; treaty limits taxation to that state.
Directors' fees and similar payments derived by a resident of a Contracting State in his capacity as a member of the board of directors of a company which is a resident of the other Contracting State shall be taxable only in that other state.
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